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(A) Definitions. For the purposes of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
FACILITATOR. An agent of the operator of the hotel who facilitates booking of, and/or accepts payment for, the hotel. FACILITATORS are considered lessors, as used herein.
GROSS RENT. The total amount that the lessee pays for the privilege of occupying all or part of a hotel, including the amount retained by a facilitator, net only of any other taxes or fees imposed by a government entity.
HOTEL. A structure kept, used or maintained as or advertised or held out to the public to be an inn, motel, hotel, apartment, home, lodging house, dormitory or place where sleeping, rooming, office, conference or exhibition accommodations are furnished for lease or rent, whether with or without meals. For avoidance of doubt, transient occupancy rental units are HOTELS under this definition.
LESSEE. Any person who pays for the privilege of occupying all or part of a hotel.
LESSOR. Any person having a sufficient proprietary interest in conducting the operation of a hotel, or receiving the consideration for the rental of all or part of such hotel, so as to entitle such person to all or a portion of the net receipts thereof, including facilitators, as defined herein.
PERMANENT RESIDENT. Any person who has occupied or has the right to occupy all or part of a hotel for more than 30 consecutive days.
PERSON. Any natural person, receiver, administrator, executor, conservator, assignee, trust in perpetuity, trust, estate, firm, co-partnership, joint venture, club, company, business trust, domestic or foreign corporation, association, syndicate, society or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit, or otherwise. Whenever the term PERSON is used in any clause prescribing and imposing a penalty, the term as applied to associations shall mean the owners or part-owners thereof, and as applied to corporations, the offices thereof, or any other entity recognized by law as the subject of rights and duties.
TRANSIENT OCCUPANCY RENTAL UNIT. A dwelling unit or a habitable unit that is offered, in whole or in part, for rent, lease or hire that is rented, leased or hired for which a lessor receives consideration from a person for a period of 30 days or less and that person has the right to use, occupy or possess all or part of the dwelling unit or habitable unit for said period.
(B) Hotel use tax imposed.
(1) There is levied and imposed a tax of 5% of the gross rent charged for the privilege and use of renting a hotel room within the city for each 24-hour period or any portion thereof for which a room charge is made.
(2) Accommodations within said buildings or structures which are leased to the same occupant for a period of more than 30 consecutive days shall be exempt from the tax provisions of this section.
(3) Lessors renting, leasing, or letting hotel rooms within the city are required to collect the hotel use tax; however, the ultimate incidence of any liability for payment of the tax is to be borne by the lessee.
(4) The hotel use tax shall be paid in addition to any and all other taxes and charges.
(5) It shall be the duty of every lessor of every hotel within the city to separately state such tax at the 5% rate upon the total amount of compensation charged for the use of the hotel. The lessor shall also state separately the amount of tax on the invoice for the transaction that will be tendered to the lessee.
(6) It shall be the duty of every lessor of every hotel within the city to collect the tax from the lessee at the time the lessee pays for the privilege of occupying all or part of a hotel transient occupancy rental unit, and to remit to the city the tax under procedures provided for in this subchapter or otherwise prescribed by the city. If more than one person is the lessor as related to a particular transaction, the lessors are jointly and severally responsible for collecting and remitting the tax.
(7) It shall not be a defense to this section that the lessor is not licensed by the city to rent hotels and the lessor will still be required to remit the proper tax to the city.
(C) Rules and regulations. The city may promulgate rules and regulations not inconsistent with the provisions of this section concerning enforcement and application of this section. The phrase “rules and regulations” includes, but is not limited to, case-by-case determination of whether or not the tax imposed by this section applies.
(D) Transmittal of tax revenue.
(1) The Lessor of each hotel within the city shall file returns and remit collected taxes, to the city’s Finance Department showing tax receipts received with respect to each hotel during each monthly period commencing on April 1, 2019, and continuing on the first day of every month thereafter on forms prescribed by the city. The return shall be due on or before the last day of the calendar month succeeding the end of the monthly filing period. Each lessor shall file an application with the city for a city taxpayer identification number prior to filing its first tax return.
(2) The first taxing period for the purpose of this section shall commence on April 1, 2019; and the tax return and payment for such period shall be due on or before May 31, 2019. Thereafter, reporting periods and tax payments shall be in accordance with the provisions of this section. At the time of filing such tax returns, the owner shall pay to the city all taxes due for the period to which the tax return applies.
(E) Late payment and penalties.
(1) Any notice, payment, remittance or other filing required to be made to the city for the tax imposed by this section shall be considered late unless it is (a) received by the city on or before the due date imposed by this section, or (b) received via a method consistent with the current established standards of filing and payment determined by the city.
(2) In the event a determination has been made that a tax is due and owing, through audit, assessment or other bill sent, the tax must be paid within the time frame otherwise indicated.
(3) Interest. The city hereby provides for the amount of interest to be assessed on a late payment, underpayment or non-payment of the tax, to be 12% per annum, based on a year of 365 days and the number of days elapsed.
(4) Late filing and payment penalties.
(a) If a tax return is not filed within the time and manner provided by the controlling tax ordinance, a late filing penalty of 5% of the amount of tax required to be shown as due on a return shall be imposed; and a late payment penalty of 5% of the tax due shall be imposed.
(b) If no return is filed within the time or manner provided by the controlling tax ordinance and prior to the city issuing a notice of tax delinquency or notice of tax liability, then a failure to file penalty shall be assessed equal to 25% of the total tax due for the applicable reporting period for which the return was required to be filed.
(c) A late filing or payment penalty shall not apply if a failure to file penalty is imposed by the controlling tax ordinance.
(F) Other actions authorized. The officers, employees and/or agents of the city shall take all action necessary or reasonably required to carry out, give effect to and consummate the amendments to this section and shall take all action necessary in conformity therewith. The officers, employees and/or agents of the city are specifically authorized and directed to draft and disseminate any and all necessary forms to be utilized in connection with these amendments. Any and all actions previously performed by officials, employees and/or agents of the city in connection with carrying out and consummating the intent of this section are hereby authorized, approved and ratified by this reference.
(Ord. 1468, passed 7-18-1994; Am. Ord. 2800, passed 2-4-2019; Am. Ord. 2803, passed 3-25-2019)